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Legislation
Inheritance Tax Act 1984

Crossheading Transfers by close companies

  • Section 94 Charge on participators.
  • Section 95 Participator in two companies.
  • Section 96 Preference shares disregarded.
  • Section 97 Transfers within group, etc.
  1. PART IV CLOSE COMPANIES
  2. Crossheading Transfers by close companies

Crossheading Transfers by close companies

From legislation.gov.uk

Contents

  1. Section 94 Charge on participators.
  2. Section 95 Participator in two companies.
  3. Section 96 Preference shares disregarded.
  4. Section 97 Transfers within group, etc.
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